"According to 2007 data, which is the most recent available, live attendance for 2007 at well over 200 thoroughbred, harness, quarter horse and mixed meet racetracks in 38 racing jurisdictions nationwide was approximately 20 million visits. Twenty million annual visits puts horse racing as the #2 spectator sport in America behind only one other U.S. major league sport, MLB, and ahead of the NFL, the NBA, the NHL and NASCAR. And many millions more racing fans visit the nation’s 1,100+ simulcast locations (including OTBs, dog tracks, jai alai frontons, casino race books, racinos and native American reservations) and ADW sites, many of which do not track attendance and which together account for about 90% of all handle. A dying industry we are not."